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2016 (2) TMI 942 - CESTAT MUMBAITaxability - activity of excavation and disposal of soil on the site - whether the said service would fall under the head Commercial or Industrial Construction Services? - Held that: - the findings recorded by the first appellate authority that due to non clarity of the work under taken by the appellant, the classification of the services is under “Commercial or Industrial Construction Services” cannot be discarded, in the absence of any evidence to show that the work under taken by the appellant was in respect of the roads. The appellant could have entertained a bonafide belief that being sub-contractor they need not discharge any service tax liability. In our view, this is the fit case for invoking the provisions of Section 80 of the Finance Act, 1994, for setting aside the penalty impose by the lower authority - the service tax liability and the interest thereof upheld, but penalties imposed set aside, by invoking the provisions of Section 80 of the Finance Act, 1994. Appeal disposed off - decided partly in favor of appellant.
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